Question: Now that the IRS has granted a blanket extension on a lot of federal tax deadlines for the fire victims, will DOTAX do the same for state-level taxes?
In a unanimous opinion, the US Supreme Court agreed with the government in Polselli v. Internal Revenue Service that the Internal Revenue Service (IRS) can issue a summons to obtain information.
On July 19, the United States Court of Appeals for the District of Columbia Circuit issued a ruling in Montgomery v. Internal Revenue Serv., a case concerning the Internal Revenue.
Many state and federal statutes provide that when property is used in certain prohibited ways, ownership of the property passes to the government. Often, the statutes allow these forfeitures to be declared in civil proceedings against the property itself, without the normal safeguards of the criminal process. Indeed, if no one claims the property after proper notice, the government’s assertion of ownership can become incontestable without any judicial proceedings at all. Statutes authorizing such civil or administrative forfeiture might seem like egregious violations of both property rights and criminal-procedure rights guaranteed by the federal Constitution. But while forfeiture statutes may be unfair and unwise, this Feature cautions originalists not to assume that they are unconstitutional. The Feature concludes that the original meaning of the Constitution (as liquidated by historical practice) does not foreclose the three key features of forfeiture
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